We look at the division of 54068395 by 823 
We want to figure out the number of times 54068395 can be divided by 823.

Advancing to step 1:
The number 823 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 823

Advancing to step 2:
54 divided by 823 is 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 823

Step 3:
When dividing 540 by 823, we get 0 with a remainder of 540.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 540 and we're left with 540.
Include the next digit (6) from the dividend after 540, then repeat: 5406 / 823

Going ahead to step 4:
If we divide 5406 by 823, we get 6 and a remainder of 468.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 4938 from 5406 leaves us with 468.
Append the next digit (8) from the dividend to 468 and continue with: 4688 / 823

Let's proceed to step 5:
4688 divided by 823 is 5 with a remainder of 573.
Use 5 as the next digit of our solution. 
Result so far: 65.0
If we take 4115 away from 4688, we end up with 573.
Fetch the next digit (3) from the dividend, attach it to 573 and continue: 5733 / 823

Step 6:
The number 823 fits into 5733 6 times, leaving a remainder of 795.
The number 6 becomes the next digit in our result. 
Result so far: 656.0
Deduct 4938 from 5733 and we're left with 795.
Grab the next digit (9) from the dividend, add it to 795, then carry on: 7959 / 823

Let's proceed to step 7:
If we divide 7959 by 823, we get 9 and a remainder of 552.
Write down 9 as next digit of the result. 
Result so far: 6569.0
Deduct 7407 from 7959 and we're left with 552.
Grab the next digit (5) from the dividend, add it to 552, then carry on: 5525 / 823

Advancing to step 8:
The number 823 fits into 5525 6 times, leaving a remainder of 587.
Put 6 as the next digit of the answer. 
Result so far: 65696.0
If we take 4938 away from 5525, we end up with 587.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5870, and continue the process.

Moving on to step 9:
823 can be fit into 5870 7 times, resulting in a remainder of 109.
Record the quotient 7 as the next digit in the result. 
Result so far: 65696.7
Deduct 5761 from 5870 and we're left with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

On to step 10:
823 goes into 1090 1 times with a remainder of 267.
Use 1 as the next digit of our solution. 
Result so far: 65696.71
The remainder is 267 after subtracting 823 from 1090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Let's proceed to step 11:
If we divide 2670 by 823, we get 3 and a remainder of 201.
The next digit of our result is 3. 
Result so far: 65696.713
If we take 2469 away from 2670, we end up with 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Let's proceed to step 12:
When dividing 2010 by 823, we get 2 with a remainder of 364.
Write down 2 as next digit of the result. 
Result so far: 65696.7132
If we subtract 1646 from 2010, we get 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Let's proceed to step 13:
The number 823 fits into 3640 4 times, leaving a remainder of 348.
The next digit of our result is 4. 
Result so far: 65696.71324
Subtracting 3292 from 3640 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Advancing to step 14:
3480 divided by 823 is 4 with a remainder of 188.
Use 4 as the next digit of our solution. 
Result so far: 65696.713244
The remainder is 188 after subtracting 3292 from 3480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

After the division, we end up with 65696.713244 and a remainder of 1.88e-05.